When a form or other document called for under this part is required to be executed under penalties of perjury, it will be so executed, as defined in § 18.11 , and signed by an authorized person.
27 C.F.R. § 18.18
Act of August 16, 1954, Pub. L. 591, Chapter 736, 68A Stat. 749 ( 26 U.S.C. 6065 )